Commissioner Of Income-Tax, U. ... vs Raja Indrajit Pratap Bhadur Sahi.

JUDGMENT Mr. Brij Lal Gupta states that, when this reference was made, the point involved in this case had not been definitely decided by this Court. He concedes that he is not now in a position to argue that the decision arrived at by the Appellate Tribunal was incorrect. In these circumstances the question referred to this Court by the Tribunal must be answered in the affirmative. The assessee is entitled to his costs of this reference. We assess the fee of learned counsel for the department in this case at one hundred rupees. He is allowed six weeks time to file the certificate of fee.

Reference answered in affirmative.